Reg. Section 1.163(j)-2 and IRC Section 1256(e) Proposed rules regarding the election to use 2019 ATI in determining a taxpayer's IRC Section 163(j) limitation for a tax year beginning in 2020 The Final Regulations generally are effective and generally apply to tax years beginnin...
IRC Section 163(j): Another Cost of Leveraging an AcquisitionRuffner, William GTighe, Michael J
The Real Estate Trade or Business Exception from IRC Section 163(j)Keinan, YoramCPA Journal